The Ohio Budget and consequently its appropriation law
classifies expenditures in two divisions: (1) Operating expenses
and (2) Capital outlay (or permanent improvements).
Operating expenses are subdivided into personal service and
maintenance. Personal service in turn is divided into salaries
and wages, and maintenance into supplies, materials, equipment,
contract or open order service, and fixed charges and
contributions.
Elasticity of funds within departments is afforded by periodical
meetings of a board of control, composed of the Governor (who
may be and usually is represented by the Budget commissioner),
the State Auditor, the Attorney-General, and the chairmen of the
two legislative finance committees. If any new need develops
within departments, funds for the purpose may be provided by a
four-fifths vote of the board of control. Effort first is made
to transfer the needed funds from one classification to another
within the department. If no fund within the department has a
surplus, and the need is great enough, relief may be granted by
the emergency board, having the same membership as the board of
control, which has at its disposal an emergency fund for
contingencies arising between legislative sessions. Perfection
never has been claimed for the Ohio system. Governor Cox himself
realizes certain weaknesses in it and is making a fight now for
strengthening features, which, however, necessitate a change in
the constitution.
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